REGISTERED NUMBER: 10517622 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

D&D Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Brown

REGISTERED OFFICE:

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

REGISTERED NUMBER:

10517622 (England and Wales)

ACCOUNTANTS:

AccountsAide

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

FIXED ASSETS

Tangible assets

4

434

386

CURRENT ASSETS

Stocks

209,000

110,000

Debtors

5

1,823

2,793

Cash at bank

40,192

123,118

251,015

235,911

CREDITORS

Amounts falling due within one year

6

201,491

182,969

NET CURRENT ASSETS

49,524

52,942

TOTAL ASSETS LESS CURRENT LIABILITIES

49,958

53,328

CREDITORS

Amounts falling due after more than one year

7

23,750

28,750

NET ASSETS

26,208

24,578

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,108

24,478

SHAREHOLDERS' FUNDS

26,208

24,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

Mr P Brown - Director

1.	STATUTORY INFORMATION

D&D Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

958

12,149

666

13,773

Additions

-

-

322

322

Disposals

-

-

(666

)

(666

)

At 31 December 2024

958

12,149

322

13,429

DEPRECIATION

At 1 January 2024

574

12,148

665

13,387

Charge for year

192

-

81

273

Eliminated on disposal

-

-

(665

)

(665

)

At 31 December 2024

766

12,148

81

12,995

NET BOOK VALUE

At 31 December 2024

192

1

241

434

At 31 December 2023

384

1

1

386

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2024

12,149

Transfer to ownership

(12,149

)

At 31 December 2024

-

DEPRECIATION

At 1 January 2024

12,148

Transfer to ownership

(12,148

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

1,823

2,793

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

-

1,691

Trade creditors

-

4,466

Taxation and social security

15

16

Other creditors

196,476

171,796

201,491

182,969

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

23,750

28,750